- Reexportation is not considered a customs regime under the Union Customs Code.
- Reexportation can occur after goods have been in customs warehouse, active processing, temporary importation, free zone, or temporary storage.
- Goods leaving the customs territory of the Union can be covered by a reexport declaration, exit summary declaration, or reexport notification.
- Article 270 of the Union Customs Code outlines the requirements for reexporting non-Union goods.
- Certain goods are exempt from reexport declaration requirements, such as those in external transit or directly reexported from a free zone.
- Direct reexportation from a free zone or temporary storage requires an exit summary declaration or reexport notification.
- Indirect reexportation from temporary storage or free zone is allowed with a reexport declaration.
- Indirect export involves different customs offices for reexportation and exit.
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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